Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the District Budget topic
No spam. Unsubscribe anytime.
Duarte Unified budget presentation shows multi‑year structural deficit narrowing; warns fund balance will shrink without state certainty
Summary
Assistant Superintendent Tiffany Bell presented the district’s FY25–26 budget, projecting a multi‑year decline in fund balance despite steps to reduce a structural deficit from about $4.6 million to $2.5 million. She emphasized enrollment declines and state-level May revise uncertainty that will affect future funding and reserves.
Tiffany Bell, assistant superintendent of business services, gave a comprehensive FY25–26 budget review to the board, explaining how the district’s revenue, expenditures and reserves interact and why the state budget outlook matters for Duarte Unified.
Bell said California’s May revise projects a state-level shortfall and that the state expects to draw from the Proposition 98 rainy day fund to maintain K–12 funding levels. "This means that the budget is fluid," Bell told the board, cautioning that projections will change as state revenues and policy decisions evolve.
Key figures Bell presented: the district’s projected enrollment for 2024–25 is about 2,981 students; the district’s general fund revenue is roughly $52 million against projected expenses near $56 million for the year, producing a near‑term deficit on the order of $3.8 million. Bell said the district’s beginning fund balance is approximately $12 million, with an unrestricted ending balance projected to decline over the next several years and committed reserves falling below the board’s 10% target in later years if current conditions persist.
Bell outlined funding mechanics: LCFF base grant allocations, grade‑span adjustments (TK–3 and 9–12), supplemental and concentration funding for unduplicated pupils, and federal grants. She noted the district’s unduplicated pupil percentage and concentration funding are above the 55% threshold, which triggers additional concentration funds.
On state issues, Bell summarized the May revise: a roughly $12 billion state deficit and a plan to use rainy day funds; a COLA (cost‑of‑living adjustment) of 2.3% assumed for current planning; and a possible LCFF deferral of $1.8 billion from June to July that could affect cash flow. She emphasized that district cash flow and multiyear projections must account for these state‑level uncertainties.
Board members asked detailed questions about reserve policy, the district’s committed fund balance, health and welfare costs for retirees and employees, enrollment and Average Daily Attendance declines, and the district’s structural deficit. Bell said the district had reduced overtime and extra duty, reallocated positions to restricted funds, and improved contract management as part of deficit‑reduction work. She reported the structural deficit has narrowed from about $4.6 million to about $2.5 million in the current multiyear projection.
Bell recommended bringing the proposed budget and the LCAP back for formal adoption at a June board meeting with a positive certification for the next three years and noted the district will submit the adopted budget to the Los Angeles County Office of Education. The board opened and closed a public hearing on the proposed budget at the meeting; the adoption action was scheduled for a future meeting and was not completed at this session.
Ending: Bell urged conservative planning and close monitoring of enrollment and state budget changes, noting that the district’s reserve policy (board resolution adopting a 10% minimum reserve) remains central to financial stability.
